Retail sales of Web site design, development, and hosting by a Web site service provider are not subject to tax in Nebraska unless the Web site design is transferred to the customer on a tangible storage medium. If the Web site design is retained by the service provider for hosting, or electronically transferred to either a third party hosting entity or to the customer, the charges are exempt. Furthermore, Web site hosting by a service provider is not taxable because it is not one of the statutorily enumerated services subject to tax in Nebraska. (Revenue Ruling 01-10-2, Nebraska Department of Revenue, March 1, 2010)